CLEARCODE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CLEARCODE
Largest movements
- Cash +€63,633
up €63,633 (+36.6%), from €173,959 to €237,592
mainly Other debts (+€318,700) and Net result for the year (+€77,158)
- Receivables within one year +€9,191
up €9,191 (+22.0%), from €41,704 to €50,895
of which Trade receivables: +€4,730
- Other debts +€318,700
up €318,700 (+24515.4%), from €1,300 to €320,000
- Profit (loss) carried forward -€242,842
down €242,842 (-99.1%), from €245,012 to €2,170
- Tax, wage and social debts -€5,557
down €5,557 (-11.7%), from €47,320 to €41,763
of which Taxes: -€9,204
- Gross operating margin -€26,342
down €26,342 (-17.1%), from €154,021 to €127,678
- Taxes -€8,297
down €8,297 (-29.3%), from €28,297 to €20,000
- Staff costs +€7,819
up €7,819 (+47.1%), from €16,594 to €24,413
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,192 | €365,933 | +€69,742 | +23.5% |
| Fixed assets | 21/28 | €80,529 | €77,446 | -€3,083 | -3.8% |
| Tangible fixed assets | 22/27 | €80,529 | €77,446 | -€3,083 | -3.8% |
| Land and buildings | 22 | €75,539 | €73,649 | -€1,891 | -2.5% |
| Furniture and vehicles | 24 | €4,989 | €3,797 | -€1,192 | -23.9% |
| Current assets | 29/58 | €215,663 | €288,487 | +€72,824 | +33.8% |
| Amounts receivable within one year | 40/41 | €41,704 | €50,895 | +€9,191 | +22.0% |
| Trade receivables | 40 | €33,758 | €38,488 | +€4,730 | +14.0% |
| Other amounts receivable | 41 | €7,946 | €12,407 | +€4,461 | +56.1% |
| Cash at bank and in hand | 54/58 | €173,959 | €237,592 | +€63,633 | +36.6% |
| Total equity and liabilities | 10/49 | €296,192 | €365,933 | +€69,742 | +23.5% |
| Equity | 10/15 | €247,012 | €4,170 | -€242,842 | -98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €245,012 | €2,170 | -€242,842 | -99.1% |
| Amounts payable | 17/49 | €49,179 | €361,763 | +€312,584 | +635.6% |
| Amounts payable within one year | 42/48 | €49,179 | €361,763 | +€312,584 | +635.6% |
| Trade debts | 44 | €559 | - | -€559 | |
| Suppliers | 440/4 | €559 | - | -€559 | |
| Taxes, remuneration and social security | 45 | €47,320 | €41,763 | -€5,557 | -11.7% |
| Taxes | 450/3 | €44,910 | €35,707 | -€9,204 | -20.5% |
| Remuneration and social security | 454/9 | €2,410 | €6,057 | +€3,647 | +151.3% |
| Other amounts payable | 47/48 | €1,300 | €320,000 | +€318,700 | +24515.4% |
| Remuneration, social security and pensions | 62 | €16,594 | €24,413 | +€7,819 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,371 | €4,025 | +€654 | +19.4% |
| Other operating charges | 640/8 | €3,180 | €1,762 | -€1,418 | -44.6% |
| Gross operating margin | 9900 | €154,021 | €127,678 | -€26,342 | -17.1% |
| Operating profit (loss) | 9901 | €130,876 | €97,479 | -€33,397 | -25.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €698 | €323 | -€375 | -53.8% |
| Recurring financial charges | 65 | €698 | €323 | -€375 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €130,179 | €97,158 | -€33,021 | -25.4% |
| Income taxes | 67/77 | €28,297 | €20,000 | -€8,297 | -29.3% |
| Profit (loss) for the period | 9904 | €101,881 | €77,158 | -€24,724 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,881 | €77,158 | -€24,724 | -24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.